The Internal Revenue Services has issued draft regulations that could help answer some questions about implementation of health savings account rules.

The IRS has included the draft changes in a notice of proposed rulemaking published today in the Federal Register.

In one section, the IRS outlines the rules employers must follow if they want to make higher contributions for ordinary, “nonhighly compensated” employees and emphasizes that, under HSA comparability rules, employers cannot discriminate in favor of highly compensated employees.

The IRS also wants to permit employers to make full-year HSA contributions for employers who become eligible to join HSA programs in mid-year without running afoul of the comparability rules.

Without the change, some could argue that the mid-year contributions might violate the comparability rules, because the recipients of the mid-year contributions would get more contributions on a monthly basis than the full-year recipients would get, officials write in a preamble to the proposed regulations.

Another section of the proposed regulations concerns the rules for filing Section 4980B, 4980D, 4980E and 4980G excise tax returns.